IRS Written Determinations are documents the IRS is required to make "...open to public inspection..." pursuant to the provisions of I.R.C. Sec. 6110. The documents prepared for release each week are made available to the public every Friday morning, and can either be retrieved from the list below or directly from the Written Determinations download folder. View more information about Written Determinations or Using IRS Forms, Instructions, Publications and Other Item Files. IRS Written Determinations do not contain proprietary ("Official Use Only") information. However, it is important to note that pursuant to 26 USC § 6110(k)(3) such items cannot be used or cited as precedent. Enter a term in the Find box. Click the Search button. Showing 58051 - 58075 of 74122Find Help Find Show per page 2550100200 Search Number UILC Subject Release Date 200245049 338.01-02 Time in which Election must be made 11/08/2002 200245049 9100.06-00 Section 338(g); Election Under Section 1.338-1T(c)(1) 11/08/2002 200245048 141.00-00 Private Activity Bond; Qualified Bond 11/08/2002 200245048 141.01-00 Private Business Tests 11/08/2002 200245048 141.01-04 Output Facilities 11/08/2002 200245048 141.03-00 Nongovernmental Output Property Acquired 11/08/2002 200245048 148.02-00 Higher Yielding Investment 11/08/2002 200245047 1362.01-03 Late Elections 11/08/2002 200245046 9100.09-00 Section 442; Accounting Periods 11/08/2002 200245045 468A.04-02 Revised Schedules 11/08/2002 200245045 468A.03-04 Formulas or Other Methods 11/08/2002 200245044 468A.04-02 Revised Schedules 11/08/2002 200245044 468A.03-04 Formulas or Other Methods 11/08/2002 200245043 355.00-00 Distribution of Stock and Securities of a Controlled Corporation 11/08/2002 200245043 368.04-00 Assets for Control of Transferee (Type "D") 11/08/2002 200245042 127.00-00 Educational Assistance Programs 11/08/2002 200245041 1362.01-03 Late Elections 11/08/2002 200245040 1362.01-03 Late Elections 11/08/2002 200245039 1362.01-03 Late Elections 11/08/2002 200245038 168.20-00 Classification of Property 11/08/2002 200245038 446.04-17 Change in Method of Accounting for Depreciation 11/08/2002 200245037 9100.22-00 Other 11/08/2002 200245037 1503.04-04 Dual Resident Corporation 11/08/2002 200245036 9100.22-00 Other 11/08/2002 200245036 1503.04-04 Dual Resident Corporation 11/08/2002 Pagination First page « First Previous page Previous … Page 2319 Page 2320 Page 2321 Page 2322 Current page 2323 Page 2324 Page 2325 Page 2326 Page 2327 … Next page Next Last page Last »
